COVER 21 filename21.htm cov6000.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

February 9, 2009

Securities and Exchange Commission
Office of Filings and Information Services
100 F Street, NE
Washington, DC 20549

Re:    Dreyfus Manager Funds II 
File No. 811-21327

Gentlemen:

     Transmitted for filing is Form N-CSR for the above-referenced Registrant for the annual period ended November 30, 2008.

     Please direct any questions or comments to the attention of the undersigned at (212) 922-8023.

Very truly yours, 
 
 
 
/s/ Kara Dooley 

Kara Dooley 
Paralegal 

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Enclosure